Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Oregon does not have a homestead exemption.

Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 or April 15 of the year for which the exemption is being requested, depending on the type of exemption requested. Please click on the appropriate link below to learn more.

Qualifying non-profit organizations may have their property taxes reduced or cancelled. The most common qualifying entities are:

Religious

Fraternal

Literary

Benevolent

Charitable

Scientific

Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. Any portion of the property that does not meet these criteria is subject ot assessment and taxation the same as all other taxable property.

Exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1 for the tax year beginning July 1.

Certain leased property, real and personal, may also qualify for exemption.

Veterans with a disability rating of at least 40% or the surviving spouse or registered domestic partner (partner) of a veteran may be entitled to a partial exemption of your homestead property’s assessed value from property taxes. For the 2015-16 tax year the exempted amount is $19,570 for veterans with a non-service connected disability or $23,490 for veterans with a service connected disability certification. The exemption amount increases 3% each year. This exemption does not decrease taxes due by the exemption amount, but rather reduces the assessed value and therefore your total tax liability.

You must own and live on your homestead property. Buyers with recorded contracts of purchase and life estate holders are considered owners for the purposes of this exemption.

For a period of more than 90 consecutive days beginning on or before January 31, 1955, and was discharged or released under honorable conditions;

For a period of more than 178 consecutive days beginning after January 31, 1955, and was discharged or released from active duty under honorable conditions;

For 178 days or less and was discharged or released from active duty under honorable conditions because of a service-connected disability;

For 178 days or less and was discharged or released from active duty under honorable conditions and has a disability rating from the United States Department of Veterans Affairs; or

For at least one day in a combat zone and was discharged or released from active duty under honorable conditions; Received a combat or campaign ribbon or an expeditionary medal for service in the Armed Forces of the United States and was discharged or released from active duty under honorable conditions; or Is receiving a nonservice-connected pension from the United States Department of Veterans Affairs.

“Active Duty” does not include attendance at a school under military orders, except schooling incident to an active enlistment or a regular tour of duty, or normal military training as a reserve officer or a member of an organized reserve or a National Guard unit.

Two or more qualified owners (for example: a husband and wife who are each disabled veterans, or a parent/surviving spouse and child/disabled veteran) may each receive an exemption on the same homestead property if each qualified applicant owns, lives on the property and files timely.

The right to claim the exemption will not be lost if the claimant is temporarily absent from the property, or is required to live away from the homestead by reason of health. Examples of absence by reason of health may include, but are not limited to:

It depends on the actual value of the home. If a qualified veteran or surviving spouse/partner owns only an undivided interest in a property, and the remaining interest is owned by a non-spouse/partner or non-veteran, the veteran or surviving spouse/partner is entitled to a tax exemption only to the extent of the veteran's or surviving spouse/partner's actual percentage of ownership interest in the homestead property.

Example: A qualified veteran owns an undivided one-half interest in a manufactured structure that has an assessed value of $10,000. The remaining undivided one-half interest is in the name of the veteran's son. The veteran shall be allowed an exemption of $5,000, which is one-half the assessed value of the manufactured structure. The remaining interest is a qualified veteran or surviving spouse/partner who also occupies the same homestead property and duly files for an exemption on his/her own behalf.

ORS 307.286 provides to qualified military service members a partial residential property tax exemption of their homestead property’s assessed value from property taxes. For the 2015-16 tax year the exempted amount is $80,286. The exemption amount increases 3% each year. If the service member dies while performing the qualified service, the person occupying the deceased service member’s home may file for the exemption. This exemption does not decrease taxes due by the exemption amount, but rather reduces the assessed value and therefore your total tax liability.

Qualifications

You may qualify for this exemption for each tax year during which you served at least one day of qualified service, if you are an Oregon resident who:

Owns their own home by July 1 of the tax year you are claiming the exemption for AND

Is serving in the Oregon National Guard or military reserve forces AND

Is ordered to federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact on or after January 1, 2005 AND

Serves under Title 10 status or the Emergency Management Assistance Compact deployment for more than 178 consecutive days.

A service member remains qualified if they died before completing the minimum number of service days.

Lawful Occupant

You may qualify for this exemption if you are lawfully occupying the home of a qualifying service member who died while performing service during the current or prior tax year and the deceased service member meets all of the qualifications listed under “Qualified Service Member” above.

Application Process

The qualified service member or lawful occupant must file the claim on or before August 1 following the end of the tax year for which the exemption is claimed. (Example: if you are applying for the 2014-15 tax year, the application must be submitted by August 1, 2015.) The claim may be filed prior to the actual service if the service member has written orders that require service for at least one day during the tax year for which the exemption is being claimed. The tax year runs July 1 to June 30. To apply for the exemption, please complete the application in the forms section below.

You may mail the application, along with copies of the supporting documents listed below, to:

Marion County Assessor’s OfficePO Box 14500Salem, OR 97309

Or you may bring the documents to our office located at

555 Court St NE Ste 2233, Salem, OR 97301

Supporting Documents Needed

Qualified Service Member

Military orders showing when you were ordered to federal active duty (under Title 10) or deployed under the Emergency Management Assistance Compact and your scheduled period of service.

Lawful Occupant

Proof of lawful occupancy of the deceased service member’s home (for example, a copy of your driver’s license, utility bill, etc.)

Documentation (for example the service member’s DD214 or other military issued report) to show the deceased service member:

Was serving under Title 10 or the Emergency Management Assistance Compact AND

If you have access to the internet and can complete an application, you may email it to assessor@co.marion.or.us as an attachement. The application must be signed by you and you must include a copy of your deployment orders.

If you have granted power of attorney to someone who is acting on your behalf, they may complete the application and sign it using the following format: "applicant's name, POA". A copy of the Power of Attorney document will also need to be submitted with the application and military orders.